Running Head: MANAGERIAL ACCOUNTING TOPICSManagerial accounting topics found in the article More hospitals calculating the actual cost ofcareNameInstitutionProfessorCourseDate1MANAGERIAL ACCOUNTING TOPICS2According to the article, managerial accounting deals with the identification, taking outmeasurements, analysis, and the communication of financial information to the managers inpursuit of achieving the goals and objectives of an organization. On this note, several managerialaccounting topics can be identified in the article More hospitals calculating the actual cost ofcare.One of the topics is cost measurement and fluctuations. This is quite clear from thebeginning of the document. The author points out at different lines representing the health systems,each with a different cost per unit. Different costs in nursing have been compared. For example,the author claims that the cost of nursing in each case rose by 3% of what had been planned andbudgeted. On the same, the budgeted cost of drugs of the patients in a day went down by 2% fromthe budget. The author also claims that the cost of surgery had declined by 3% (Bannow, 2020).The bene ...
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